Search Results for "Section 31(4)"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Upholds Refusal to Eschew Proof Affidavit in Probate Proceedings. ...
Supreme Court Allows Agriculturists' Appeal for Enhanced Compensation; Condones ...

Search Results for "Section 31(4)"

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High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Full and True Disclosure — Investment in Bonds Prior to Sale of Property Does Not Disentitle Deduction Under Section 54EC. The Court held that the assessee had disclosed all material facts and the reopening was based on a change of opinion, thus invalid.

27 Jun 2012

The petitioner, Mrs. Parveen P. Bharucha, filed a writ petition under Article 226 of the Constitution of India challenging a notice dated 31.03.2011 i...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reassessment Based on Same Material as Original Assessment Without New Tangible Information is Invalid.

6 Oct 2023

The petitioner, an individual assessee, filed his return of income for Assessment Year 2006-07 on 26 October 2007 declaring total income of Rs.2,84,19...

High Court

Madras High Court Pronounces Judgment in Appeal by 9th Defendant Against Decree in Partition and Declaration Suit — Validity of Sale Deeds Executed Without Consent of Co-sharer Questioned

29 Jul 2026

The appeal was filed under Section 96 of the Code of Civil Procedure, 1908 by the 9th defendant against the judgment and decree dated 06.03.2020 in O....

High Court

Bombay High Court Quashes Reopening Notice in HDFC Bank Bad Debts Case — No Failure to Disclose Material Facts. Section 148 notice under Income Tax Act, 1961 set aside as reassessment based on change of opinion and lack of tangible material.

1 Mar 2022

The petitioner, HDFC Bank Ltd., a scheduled bank registered with RBI, filed its return of income for assessment year 2006-07 and claimed deductions un...

High Court

High Court Dismisses Writ Petition in Income Tax Matter Involving India-China DTAA Interpretation. Petitioner's Claim for NIL Withholding Tax Certificate Rejected Due to Pending Assessments and Previous Tax Determinations Under Section 197 of Income Tax Act, 1961.

27 Mar 2026

The dispute involved a Chinese company, Petitioner, which provided technical services to its Indian subsidiary, Benteler India Private Limited, under ...

Supreme Court

Supreme Court Allows Plaintiff's Appeal; Sub-Lessee Inducted Contrary to Section 73 of Act 66 of 1950 Does Not Acquire Occupancy Rights Under Section 185 of M.P. Land Revenue Code, 1959. Court Rules That a Person Declared Trespasser Under Section 78 of Act 66 of 1950 Is Not a Ryotwari Sub-Lessee Protected by Act 29 of 1955 and Cannot Claim Occupancy Tenant Status.

6 Oct 1969

The dispute concerned agricultural land bearing Khasra Nos. 33 and 34 of Maheshwar, District Khargone, Madhya Pradesh. The plaintiff, Nathu Prasad, wa...

High Court

Bombay High Court Allows Land Acquisition Compensation Redetermination Under Section 28(A) of Land Acquisition Act, 1894 — Limitation Period Computed from Date of Knowledge of Award. Petitioners' application for redetermination of compensation held within limitation as time runs from date of knowledge of the award, not from the date of award.

25 Jan 2012

The petitioners, whose lands were acquired for the Mukane Dam Project, sought redetermination of compensation under Section 28(A) of the Land Acquisit...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reopening Based on Same Facts as Original Assessment Without New Tangible Material is Invalid.

6 Oct 2023

The petitioner, Noshir Darabshaw Talati, an individual assessed to income tax for over three decades, filed his return of income for Assessment Year 2...

High Court

High Court of Karnataka Writ Petition (PIL) – Cause Title Only. No substantive judgment text provided.

21 Jun 2016

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Supreme Court

"Supreme Court of India Resolves Complexities in Taxation of Mineral Rights" "Judgment Clarifies Legislative Powers and the Nature of Royalty in Mining Sector"

25 Jul 2024

The Supreme Court of India addressed a significant dispute regarding the distribution of legislative powers between the Union and the States, specific...

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